A manufacturing method and a micromechanical sensor manufactured in this way are described in German Patent Application No. DE 195 378 14 A1, which describes a surface micromechanical sensor having a first insulation layer, a conductive layer, a second insulation layer, and finally a micromechanical function layer over a substrate. The micromechanical function layer has movable micromechanical structures that are exposed by etching the insulation layers. In manufacturing the sensor, undercutting of the conductive layer may occur to some extent. When the movable micromechanical structures strike such undercut areas of the conductive layer, e.g., due to sharp impacts, breakage of the conductive layer may occur.